(1) The county auditor shall prepare at the time of certification an election reconciliation report that discloses the following information:
(a) The number of registered voters;
(b) The number of ballots issued;
(c) The number of ballots received;
(d) The number of ballots counted;
(e) The number of ballots rejected;
(f) The number of provisional ballots issued;
(g) The number of provisional ballots received;
(h) The number of provisional ballots counted;
(i) The number of provisional ballots rejected;
(j) The number of federal write-in ballots received;
(k) The number of federal write-in ballots counted;
(l) The number of federal write-in ballots rejected;
(m) The number of overseas and service ballots issued by mail, email, website link, or facsimile;
(n) The number of overseas and service ballots received by mail, email, or facsimile;
(o) The number of overseas and service ballots counted by mail, email, or facsimile;
(p) The number of overseas and service ballots rejected by mail, email, or facsimile;
(q) The number of nonoverseas and nonservice ballots sent by email, website link, or facsimile;
(r) The number of nonoverseas and nonservice ballots received by email or facsimile;
(s) The number of nonoverseas and nonservice ballots that were rejected for:
(i) Failing to send an original or hard copy of the ballot by the certification deadline; or
(ii) Any other reason, including the reason for rejection;
(t) The number of voters credited with voting;
(u) The number of replacement ballots requested;
(v) The number of replacement ballots issued;
(w) The number of replacement ballots received;
(x) The number of replacement ballots counted;
(y) The number of replacement ballots rejected; and
(z) Any other information the auditor or secretary of state deems necessary to reconcile the number of ballots counted with the number of voters credited with voting, and to maintain an audit trail.
(2) The county auditor must make the report available to the public at the auditor's office and must publish the report on the auditor's website at the time of certification. The county auditor must submit the report to the secretary of state at the time of certification in any form determined by the secretary of state.
(3)(a) The secretary of state must collect the reconciliation reports from each county auditor and prepare a statewide reconciliation report for each state primary and general election. The report may be produced in a form determined by the secretary that includes the information as described in this subsection (3). The report must be prepared and published on the secretary of state's website within two months after the last county's election results have been certified.
(b) The state report must include a comparison among counties on rates of votes received, counted, and rejected, including provisional, write-in, overseas ballots, and ballots transmitted electronically. The comparison information may be in the form of rankings, percentages, or other relevant quantifiable data that can be used to measure performance and trends.
(c) The state report must also include an analysis of the data that can be used to develop a better understanding of election administration and policy. The analysis must combine data, as available, over multiple years to provide broader comparisons and trends regarding voter registration and turnout and ballot counting. The analysis must incorporate national election statistics to the extent such information is available.